安徽電大會(huì)計(jì)?？飘厴I(yè)實(shí)驗(yàn)大作業(yè)答案《合肥宏達(dá)公司》

試算平衡表,,,,,,,

,,,,,,,,

一級(jí)科目,二級(jí)科目,期初余額,,本期發(fā)生額,,期末余額,

,,借方,貸方,借方發(fā)生,貸方發(fā)生,借方,貸方

庫(kù)存現(xiàn)金,,3500.00,,11220.00,13420.00,1300.00,

銀行存款,,1471304.00,,1155900.00,1736398.05,890805.95,

其他貨幣資金,存出投資款,500000.00,,2000.00,150120.00,351880.00,

交易性金融資產(chǎn),M公司股票(成本),,,150000.00,,150000.00,

,M公司股票(公允價(jià)值變動(dòng)),,,20000.00,,20000.00,

應(yīng)收票據(jù),大興化工商店,15000.00,,,15000.00,,

,安徽中大化工公司,,,468000.00,,468000.00,

應(yīng)收賬款,安徽東山化工廠,,,8190.00,,8190.00,

,上海市化工公司,,,585900.00,,585900.00,

,三江公司,10000.00,,,10000.00,,

,西海公司,10000.00,,,10000.00,,

,明華公司,100000.00,,,100000.00,,

壞賬準(zhǔn)備,,,600.00,10000.00,11182.27,,1782.27

其他應(yīng)收款,劉明,,,2000.00,2000.00,,

,保證金,8000.00,,,,8000.00,

材料采購(gòu),甲材料,,,180664.29,180664.29,,

,乙材料,,,176265.71,176265.71,,

原材料,甲材料,138000.00,,230000.00,96600.00,271400.00,

,乙材料,537500.00,,172000.00,215000.00,494500.00,

,丙材料,5000.00,,1000.00,2000.00,4000.00,

包裝物,木箱,1800.00,,4000.00,4480.00,1320.00,

低值易耗品,工作服,,,30000.00,22000.00,8000.00,

材料成本差異,甲材料,1500.00,,550.62,3335.71,,1285.09

,乙材料,,1000.00,4265.71,989.00,2276.71,

庫(kù)存商品,A產(chǎn)品,400000.00,,113180.50,200000.00,313180.50,

,B產(chǎn)品,400000.00,,58068.71,200000.00,258068.71,

,C產(chǎn)品,,,,,,

存貨跌價(jià)準(zhǔn)備,,,,,120282.61,,120282.61

長(zhǎng)期股權(quán)投資,對(duì)G公司投資,400000.00,,,,400000.00,

,對(duì)H公司投資,,,5000.00,,5000.00,

投資性房地產(chǎn),,,,87375.00,,87375.00,

投資性房地產(chǎn)累計(jì)折舊,,,,,38524.25,,38524.25

固定資產(chǎn),一車間廠房,540000.00,,,,540000.00,

,一車間機(jī)器,310000.00,,450000.00,,760000.00,

,二車間廠房,500000.00,,,,500000.00,

,二車間機(jī)器,390000.00,,725909.00,,1115909.00,

,非生產(chǎn)用固定資產(chǎn),180000.00,,,148375.00,31625.00,

累計(jì)折舊,,,192000.00,69000.00,15875.75,,138875.75

在建工程,A設(shè)備安裝工程,,,725909.00,725909.00,,

工程物資,,,,100000.00,,100000.00,

固定資產(chǎn)清理,,,,35000.00,35000.00,,

無(wú)形資產(chǎn),專利權(quán),240000.00,,,,240000.00,

累計(jì)攤銷,,,60000.00,,2000.00,,62000.00

遞延所得稅資產(chǎn),,,,30516.22,,30516.22,

待處理財(cái)產(chǎn)損溢,,,,1000.00,1000.00,,

短期借款,工商銀行合肥市城南支行,,449000.00,,,,449000.00

應(yīng)付賬款,蓮一公司,,200000.00,,,,200000.00

,蚌埠物華貿(mào)易公司,,,,205920.00,,205920.00

,暫估應(yīng)付款,,,,46000.00,,46000.00

預(yù)收賬款,,,,,10000.00,,10000.00

應(yīng)付職工薪酬,工資,,,152600.00,152600.00,,

,職工福利,,,8000.00,8000.00,,

,社會(huì)保險(xiǎn)費(fèi),,47572.80,47572.80,48526.80,,48526.80

,住房公積金,,14960.00,14960.00,15260.00,,15260.00

,工會(huì)經(jīng)費(fèi),,2992.00,,3052.00,,6044.00

,職工教育經(jīng)費(fèi),,2244.00,,2289.00,,4533.00

應(yīng)交稅費(fèi),應(yīng)交所得稅,200000.00,,,"324,372.08",,124372.08

,未交增值稅,,25040.00,25040.00,,,

,應(yīng)交增值稅,,,201461.00,154203.60,47257.40,

,應(yīng)交營(yíng)業(yè)稅,,,,70.00,,70.00

,應(yīng)交城市維護(hù)建設(shè)稅,,1752.80,1752.80,4.90,,4.90

,應(yīng)交教育費(fèi)附加,,751.20,751.20,2.10,,2.10

應(yīng)付股利,,,,244071.25,244071.25,,

其他應(yīng)付款,社會(huì)保險(xiǎn)費(fèi),,16456.00,16456.00,16786.00,,16786.00

,住房公積金,,14960.00,14960.00,15260.00,,15260.00

,個(gè)人所得稅,,1980.00,1980.00,2100.00,,2100.00

長(zhǎng)期借款,建設(shè)銀行合肥市績(jī)溪路支行,,800000.00,,1000000.00,,1800000.00

遞延所得稅負(fù)債,,,,,5000.00,,5000.00

實(shí)收資本,國(guó)家資本金,,2240000.00,,,,2240000.00

,C公司法人資本金,,960000.00,,450000.00,,1410000.00

,D公司法人資本金,,,,,,

盈余公積,法定盈余公積,,350295.20,,90396.76,,440691.96

本年利潤(rùn),,,900000.00,1841280.00,941280.00,,

利潤(rùn)分配,應(yīng)付股利,,,244071.25,244071.25,,

,提取盈余公積,,,90396.76,90396.76,,

,未分配利潤(rùn),,80000.00,334468.00,903967.58,,649499.58

生產(chǎn)成本,A產(chǎn)品,,,193164.05,113704.90,79459.15,

,B產(chǎn)品,,,106912.11,58068.71,48843.40,

,C產(chǎn)品,,,229013.34,,229013.34,

制造費(fèi)用,一車間,,,27136.29,27136.29,,

,二車間,,,30584.16,30584.16,,

主營(yíng)業(yè)務(wù)收入,,,,900000.00,900000.00,,

其他業(yè)務(wù)收入,,,,8400.00,8400.00,,

公允價(jià)值變動(dòng)損益,,,,20000.00,20000.00,,

投資收益,,,,9000.00,9000.00,,

營(yíng)業(yè)外收入,,,,4000.00,4000.00,,

主營(yíng)業(yè)務(wù)成本,,,,400000.00,400000.00,,

其他業(yè)務(wù)成本,,,,5201.25,5201.25,,

營(yíng)業(yè)稅金及附加,,,,,,,

銷售費(fèi)用,,,,23213.77,23213.77,,

管理費(fèi)用,,,,48509.28,48509.28,,

財(cái)務(wù)費(fèi)用,,,,13000.00,13